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RBA Glossary definition for cash accounting
cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.
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Where's the Money? An Investigation into the Whereabouts and Uses of Australian Banknotes
1 Dec 2018
RDP
2018-12
We refer to this as the number of days cash spends in transit. ... Figure 12: The Velocity of Cash. Average turnover of transactional stock per month.
https://www.rba.gov.au/publications/rdp/2018/2018-12/full.html
The Shadow Economy
1 Dec 2018
RDP
2018-12
Accordingly, we use our previous estimates of velocity as an approximation of the velocity of cash used in the shadow economy. ... that legal cash hoarding likely accounts for much of the outstanding stock of banknotes).
https://www.rba.gov.au/publications/rdp/2018/2018-12/the-shadow-economy.html